2018 (8) TMI 1332

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Revenue has filed this appeal against the impugned order dated 30.11.2017, passed by the learned Commissioner of Central Tax (Appeals-I), Pune. 2. Brief facts of the case are that the respondent herein, is a manufacturer of excisable goods namely, PVC Films, PVDC Coating Films and Aluminum Foils, classifiable under Chapter 39 & 76 of the Central Excise Tariff Act, 1985. The respondent avails....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the benefit of Cenvat credit. Accordingly, the Department initiated show-cause proceedings against the respondent and confirmed the CENVAT demand. On appeal, the learned Commissioner (Appeals) vide the impugned order dated 30.11.2017 has set aside the adjudged demand confirmed against the respondent, holding that since the sale took place at the buyers premises, the respondent should be eligible....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....#39;ble Supreme Court in the case of Commissioner of Central Excise and Service Tax Vs. Ultratech Cement Ltd., reported in 2018 (2) TMI 117 (SC). In the said judgment, the Hon'ble Apex Court have ruled that after the amendment of the definition of input service w.e.f. 01.03.2008, services used/utilised for transportation of goods "up to the place of removal", should be treated as input service....